Page 955 - Betriebshandbuch ebook Julni2107
P. 955
Checklist for the income tax consultation
E/2.8
inno:va Steuerberatungsgesellschaft mbH
Priv. Steuern
Checklist household-related services – performed by a service provider
Cleaning of the domicile and the staircase, washing, cooking, ironing
Garden upkeeping, winter service, street cleaning
Moving expenses (invoice of the moving company)
Care and support services in the old people’s home or in assisted living, according to billing
Checklist craftsman services – performed by a company or a service provider
Typical and annualy: chimney sweep, heating maintenance, reading and measurement services Works on interior and exterior walls
Works on the roof, frontage, garage or the like
Repair or replacement of windows and doors
Paint/varnish of doors, windows (inside and outside), closets, radiators and heating tubes Repair or replacement of floorings (e.g. carpets, parquet, slabs)
Repair, maintenance and replacement of heating systems, electrical installations, plumber and heating installations
Modernization or replacement of the fitted kitchen
Modernization of the bathroom
Repair and maintenance of objects in the household of the tax payer (e.g. washing machine, dishwasher, stove, television, personal computer)
Arrangements for landscape gardening
Paving works on the property
Controlling expenses (e.g. charge for chimney sweep)
Requirements for the deduction
Only expense of time and labour including the invoiced travel costs plus turnover tax are benefit- ed.
All works have to be performed in the household or on the premises.
You have to indicate the part of the labour costs separately in the invoice.
Invoice of the company and proof of payment (bank statement) have to be enclosed. Cash pay-
ments will not be accepted.
For minijobs: expenses plus additional costs of the miners’ guild and the trade association.
<Not benefited are expenses which are supported publicly by low-interest loans or taxless
grants.
Apartment owner/tenant
The annual statement of the additional costs or a certificate of the lessor or his administrator.
The corresponding contributions for benefited services/craftsman services which were paid in the current year are listed separately in the annual statement.
Please contact the Innova Steuerberatungsgesellschaft mbH for any further questions!
© Innova Steuerberatungsgesellschaft mbH Mönchengladbach • Düsseldorf Telefon MG.: 02161 551381 Telefon Düsseldorf: 0211 5285692 Fax: 02161 551385 E/2.8 Stand 01.2016 Checklist for the income tax consultation
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